The announcement of the 30% minimum tax payable by trustees of discretionary trusts has drawn significant attention. However, for discretionary trusts with corporate beneficiaries, beware of double tax.  

The Victorian Civil Administrative Tribunal (VCAT) recently considered whether a widow (Applicant) held a life estate in possession in a holiday home, and if so, how that interest should be treated for Victorian land tax purposes. The decision highlights the importance of including appropriate provisions in a will, where the will provides a right to use or occupy a particular property.

The Victorian Supreme Court’s decision in R.C. Land Management Pty Ltd v Commissioner of State Revenue [2026] VSC 49 confirms that the classification of trusts for land tax purposes must be determined by the rights and obligations contained in the trust deed of the trust, rather than by administrative reference or reclassification.

The Queensland Supreme Court’s decision, Williams v Robba [2025] QSC 2023, highlighted that in self-managed superannuation funds death benefit disputes, the Court will consider and review the trustees decision making process – not whether they would have made the same decision.

Preserving intergenerational wealth is a key consideration when establishing trusts. However, the most recent decision in Caldwell and Caldwell [2026] FedCFamC1A 81 questions the strength of asset-protecting structures in family law proceedings. 

Harwood Andrews Dispute Resolution and Litigation team is delighted to have been identified by clients and peers for expertise and abilities in Victoria in the 2026 Doyles Guide.

Harwood Andrews is delighted to have been recognised by clients and peers for our expertise in Victoria in the 2026 Doyle’s Guide. Doyle’s Guide is a highly regarded, independent annual review of the state’s leading Agribusiness law firms and lawyers.

When a commercial contract goes wrong, one of the first questions is: how much could this cost me?